If you think that you might not be able to prove that property given to you is a gift, then there are a few steps you can take to help you prove your case in the event of a dispute.
Take photographs of the object in question. Photographic documentation is a good way to prove that a gift was delivered to you. If there is no evidence to prove acceptance, then a claim is much harder to prove.
Write up a statement describing what occurred between you, the donee, and the person who gave you the property, the donor. Just like taking photos, having a journal entry or a written statement supporting your account could help strengthen your claim.
This step is best to be done at the time of delivery, but you can also write down an account of the event after the dispute has been raised. Just be sure to add in as much detail as possible. If there were any witnesses, list their names.
there is also the requirement that the donor file a gift tax return if the value of the gift was over $15,000 but admittedly many times the donor doesn't do this.
if audited, the agent will also consider the blood relationship between you and the donor. if you were an employee it could be virtually impossible to convince the IRS it was a gift
